दूरेण ह्यवरं कर्म बुद्धियोगाद्धनञ्जय ।
बुद्धौ शरणमन्विच्छ कृपणाः फलहेतवः ।।
dūreṇa hyavaraṃ karma buddhiyogāddhanañjaya ।
buddhau śaraṇamanviccha kṛpaṇāḥ phalahetavaḥ ।।
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Even when there is no physical difference between 2 people doing the same karma, their intent in doing affects the individuals..
Doing a karma with the sole aim of bhagavad-preethi will attain eternal moksha.
Krishna is repeatedly stressing this point so that we don't develop a desire towards the outcome of a karma & stand stead-fast in buddhi-yoga
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Arjuna, kamya-karma is much inferior to buddhi-yoga. Hence, you take refuge in the former. Those who desire outcomes of a karma are lowly beings only
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Same as (A) & (V)> But then stresses that after taking refuge in buddhi-yoga, the atma has to take refuge again. This time with Vishnu. This is explicitly said here so that people don't think themselves as Bhagwan (Who is the enjoyer of all our karma-s)